Quarterly BAS Due (July–September)
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Quarterly BAS Due (July–September)
Quarterly Business Activity Statements for July to September 2026 must be lodged and paid to the ATO. Sole traders registered for GST should also check any PAYG instalment shown on the BAS.
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Paper Self Assessment Return Deadline
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Individual Tax Return Lodgement Deadline (Self-Lodgers)
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Online self assessment returns for the 2024/25 tax year must be filed with HMRC by midnight. Late filing incurs an automatic £100 penalty.
Any tax owed for 2024/25 plus the first payment on account for 2025/26 must be paid to HMRC. Interest accrues on late payments.
Payroll systems should be audited and updated ahead of the April 2026 National Living Wage rate increase. Employers must ensure all workers are paid correctly from 1 April.
Private sector employers with 250+ employees must use 5 April 2025 as their snapshot date. Reports must be published by 4 April 2026.
New rights for zero-hours and low-hours workers under the Employment Rights Act 2025 begin coming into force. Workers gain rights to guaranteed hours and reasonable notice of shifts.
Employers must re-enrol eligible workers who have opted out every three years. Check your re-enrolment date and submit your re-declaration of compliance to The Pensions Regulator.
Corporation tax for accounting periods ending 31 March 2025 is due. Small companies have 9 months and 1 day from year end to pay.
New National Living Wage and National Minimum Wage rates come into force. All employees must receive at least the new rates from this date.
Private sector organisations with 250+ employees must publish their gender pay gap data on the government portal and their own website by this date.
The 2025/26 tax year ends. Key date for ISA contributions, pension contributions, capital gains tax planning, and payroll year-end processes.
MTD for Income Tax becomes mandatory for sole traders and landlords with qualifying income over £50,000. Digital record-keeping and quarterly submissions required from this date.
MTD for Income Tax becomes mandatory for sole traders and landlords with qualifying income over £50,000. Digital record-keeping and quarterly updates are required, with the £30,000 threshold following from April 2027.
The Fair Work Agency, created by the Employment Rights Act 2025, starts enforcing minimum wage, holiday pay and statutory sick pay rules. Check your pay records and calculations would stand up to inspection.
Monthly PAYE and National Insurance Contributions must be paid to HMRC by 19th (22nd if paying electronically). Applies to most employers.
Public sector organisations with 250+ employees must publish their gender pay gap data. Snapshot date was 31 March 2026.
The Failure to Prevent Fraud offence (Economic Crime and Corporate Transparency Act) has been in force for 12 months. Large organisations should review their reasonable procedures.
Employers must issue P60 forms to all employees who were on the payroll on 5 April 2026. P60s must be given to employees by 31 May 2026.
Member States had to bring Directive (EU) 2023/970 into national law. Employers must now give pay ranges to applicants, stop asking about pay history and answer workers' pay information requests.
The Data (Use and Access) Act 2025 requirement for organisations to operate a proper data protection complaints process comes into force. Complaints must be acknowledged within 30 days of receipt.
Businesses with a financial year ending 31 December 2025 and turnover over £36m must publish their Modern Slavery Act transparency statement within 6 months of year end.
Employers must submit P11D forms reporting expenses and benefits in kind for the 2025/26 tax year to HMRC. Class 1A NICs on benefits must also be paid by 22 July.
Deferred Payment Credit (Buy Now Pay Later) comes under FCA regulation. Lenders need temporary or full authorisation, and merchants offering BNPL at checkout should review their agreements and financial promotions.
Medium and large private sector organisations should conduct their annual review of off-payroll working arrangements and status determination statements.
Employers must pay Class 1A National Insurance Contributions on benefits in kind reported on P11D(b) for the 2025/26 tax year. Interest applies from this date on late payments.
Landlords relying on a Section 21 notice served before the Renters' Rights Act 2025 abolished no-fault evictions must issue court proceedings by this date. After it, pre-commencement Section 21 notices are permanently unenforceable.
The second payment on account towards the 2025/26 self assessment tax bill is due. Applies to self-employed individuals and those with significant non-PAYE income.
The EU Packaging and Packaging Waste Regulation bans intentionally added PFAS in food-contact packaging placed on the EU or Northern Ireland market, with no grace period for existing stock.
The FCA's implementation period for the motor finance consumer redress scheme ends for agreements from before April 2014. Lenders then have 3 months to notify complainants and 6 months to contact other eligible customers.
The FCA's expanded Conduct Rules (COCON 1.1.7FR) bring serious workplace bullying, harassment and violence firmly within scope for around 37,000 solo-regulated firms, with new disclosure requirements for regulatory references.
Connected products and related services placed on the EU market must be designed so users can access their own product data directly, without needing to submit a request, wherever technically feasible.
Private limited companies with a 31 March 2026 year-end must file annual accounts with Companies House within 9 months of their accounting reference date.
Section 48 of the Border Security, Asylum and Immigration Act 2025 comes into force, extending illegal working civil penalties to gig economy workers, agency staff, individual subcontractors and casual or zero-hours workers, not just employees.
The new Vaping Products Duty (£2.20 per 10ml of vaping liquid) and Vaping Duty Stamps Scheme come into force. Manufacturers, importers and warehousekeepers must hold HMRC approval to continue trading lawfully.
Large producers under the Extended Producer Responsibility for Packaging (pEPR) scheme must submit packaging data for the first half of 2026 to PackUK by this date. Late or inaccurate submissions can trigger civil penalties.
Anyone who became self-employed or started receiving untaxed income in 2025/26 must register for self assessment with HMRC by 5 October 2026. New sole traders and landlords should also check Making Tax Digital for Income Tax.
Employers paying PAYE and National Insurance by post (cheque) must have cleared funds with HMRC by the 19th. Electronic payers have until the 22nd.
Employers paying electronically must pay PAYE income tax and National Insurance for the tax month ending 5 October to HMRC by the 22nd. Check your employer NIC rate, threshold and Employment Allowance claim.
Quarterly Business Activity Statements for July to September 2026 must be lodged and paid to the ATO. Sole traders registered for GST should also check any PAYG instalment shown on the BAS.
Paper self assessment returns for 2025/26 must be filed with HMRC by this date. Online returns have a later deadline of 31 January 2027.
Individuals and sole traders lodging their own 2025–26 tax return must lodge by 31 October (falls on a Saturday this year). Using a registered tax agent before this date gives access to later lodgement dates. Contractors must also report any personal services income correctly.
Businesses and freelancers registered for the Union OSS must file their quarterly return and pay VAT on cross-border B2C digital services and distance sales for Q3 2026.
Additional provisions from the Employment Rights Act 2025 expected to come into force, including changes to unfair dismissal qualifying periods and trade union rights.
Employers must file Form 941 for July to September 2026 with the IRS. The usual 31 October deadline moves to Monday 2 November because it falls on a weekend.
Sole traders and landlords within MTD for Income Tax must submit their quarterly update for the period to 5 October through compatible software. Late submissions earn a penalty point.
The 12-month transition for existing directors and PSCs to verify their identity ends. After this date, acting as a director without verification is an offence, and company filings may be rejected.
Electronic PAYE and Class 1 NICs payments for the month to 5 November must reach HMRC. The 22 November due date falls on a Sunday, so payment must clear by Friday 20 November.
Monthly GST reporters must lodge and pay their October 2026 Business Activity Statement. The 21 November due date falls on a Saturday, so it moves to Monday 23 November.
Awaab's Law's strict investigation and repair deadlines extend beyond damp and mould to excess cold/heat, falls, structural collapse, fire, electrical hazards, and food safety/hygiene. Social landlords must ensure hazard response processes cover the full expanded list.
Businesses wishing to join the VAT Annual Accounting Scheme for the next VAT year should apply to HMRC. The scheme allows one annual VAT return instead of four.
Member states must transpose the new Product Liability Directive (EU) 2024/2853 by this date. It brings software, AI systems and digital services into strict no-fault liability for defective products.
Under the Privacy and Other Legislation Amendment Act 2024, APP entities must explain in their privacy policy when personal information is used in computer programs that make or substantially assist decisions significantly affecting individuals.
Calendar-year C corporations must make their fourth 2026 estimated income tax installment. Underpaying can trigger a penalty under IRC §6655.
Monthly GST reporters must lodge and pay their November 2026 Business Activity Statement to the ATO.
Electronic PAYE and Class 1 NICs payments for the month to 5 December must reach HMRC by 22 December. Allow for bank holiday processing times before Christmas.
File your 2025/26 return online by 30 December if you owe less than £3,000 and want HMRC to collect it through your PAYE tax code instead of paying in one lump sum in January.
Year-end is a natural point to review your data protection practices, update your privacy policy, review data processor agreements, and ensure your Record of Processing Activities is current.
Corporation Tax for accounting periods ending 31 March 2026 is due 9 months and 1 day after year-end. HMRC does not send a reminder, so calculate your liability early.
Any director's loan still outstanding nine months and one day after a 31 March 2026 year-end triggers a 33.75% section 455 charge. Repay the balance before this date to avoid it.
Many US states and cities raise their minimum wage on 1 January, often above the federal $7.25 rate. Employers must pay the highest applicable rate and update workplace posters.
Employers using automated tools that materially influence hiring, pay or other employment decisions in Colorado must give notice before use, explain adverse decisions within 30 days and offer human review (SB 26-189).
The fourth 2026 estimated tax payment is due for freelancers, gig workers and other self-employed people. Paying late or too little can trigger an IRS underpayment penalty under IRC §6654.
Businesses that report GST monthly must lodge and pay their December activity statement. December monthly BAS is due on 21 January, not 21 December.
Electronic PAYE and Class 1 NICs payments for the month to 5 January must reach HMRC by Friday 22 January. Late payments can attract penalties and interest.
Reporting platform operators must file their annual report with HMRC covering seller and provider income for the 2026 calendar year. Penalties of up to £5,000 per unreported seller apply for late or missing reports.
Online returns for 2025/26 must be filed and the balancing payment made, along with the first payment on account for 2026/27 where it applies. Late filing triggers an automatic £100 penalty.
Businesses and freelancers registered for the Union OSS must file their Q4 2026 return and pay VAT on cross-border B2C digital services and distance sales.
Employers must send Forms W-2 and businesses must send Forms 1099-NEC for 2026 payments to workers and the IRS (31 January falls on a Sunday). The 1099-NEC reporting threshold is $2,000 for payments made in 2026.
Workplaces in England with fewer than 10 full-time equivalent employees must have a separate food waste collection from this date. Larger businesses have been covered since 31 March 2025.
All UK companies must file accounts in iXBRL using commercial software. WebFiling and paper filing for accounts close. The planned requirement for small companies and micro-entities to file a profit and loss account is paused.
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These dates are correct to the best of our knowledge. Always confirm with HMRC, Companies House or GOV.UK before you act. General guidance only, not legal advice.